The tribunal did not examine the merits of the case, as the delay itself was sufficient to reject the appeal
The Income Tax Appellate Tribunal (ITAT), Cochin Bench, dismissed an appeal filed by a taxpayer from Kannur, due to a delay of 143 days in filing the appeal without any explanation.Patinhare Purayil Jayaprasanth, a resident of Sarojini Nivas, Puthappra, Azhikode, had challenged the CIT(A)’s order before the ITAT. However, the appeal was filed nearly five…
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